CASE STUDIES FOR SECTIONS XVI – XXI

Classify Rear view car Mirror Where should we classify a Rear Viewing car mirror when presented separately? (4 digits)

Cont….. There are two possible Chapters. Chapter 70 of glass Chapter 87 of motor vehicles, as MV spares

Cont… Two possible headings Heading 70.09 Glass mirrors, whether or not framed, including rear-view mirrors Heading 87.08 Parts and accessories of motor vehicles of heading 87.01 to 87.05 By application of GIR-1 Terms of heading 70.09

Cont…… Car mirrors therefore, are to be classified in heading, 70.09 by application of GIR-1 At sub-heading level, 7009.10, it is specifically mentioned “Rear-view mirrors for vehicles”

CASE STUDIES FOR SECTIONS XVI – XXI Classify an Amphibious Motor vehicle (4-digit). Description: Motor vehicle designed to move both on water and on road  

Cont… There are two possible headings heading 87.03 motor vehicle Heading 89.03 boat

Cont…. Note 4(b) to section XVII, clarify; Amphibious motor-vehicles are classified in chapter 87 Thus heading 87.03 by application of GIR 1

CASE STUDIES FOR SECTIONS XVI – XXI Cont. Classification of a Milling machine Engine and milling machine cyclone

CASE STUDIES FOR SECTIONS XVI – XXI Cont. Classify units imported for cereal mill plant suitable for a place without electricity, which include the following components (4 digits): Three piston Listerpeter diesel engine Milling unit Cyclone for collecting flour Exhaust pipe with muffler/silencer

CASE STUDIES FOR SECTIONS XVI – XXI Cont Transmission belts of rubber with circumference of more than 2metres Two steel pipes for feeding cooling water Grooved Pulley where belts are put to connect engine to milling unit Bolts and nuts for fixing the engine, milling unit and the cyclone

Cont… According to note 4 to section XVI components that are intended to contribute to a clearly defined function are classified in the heading appropriate to that function. The components in this case together functions as cereal milling plant of heading 84.37

Cont… They are therefore classified as:- Machinery used in the milling industry or for the working of cereals - heading 84.37

CASE STUDIES FOR SECTIONS XVI – XXI Cont Classify a petrol engine truck with carrying capacity of 4.5 tons at 6 digits level

CASE STUDIES FOR SECTIONS XVI – XXI Cont Possible heading is 87.04. Correctly classified in sub-heading 8704.31 GIR 1 NB: Understanding g.v.w and observing parameters required is important.

Incomplete Watch movement Classify Unassembled complete Watch Movement (4-digit) Description: Watch movement is a device regulated by balance wheel and hairspring quartz crystal or any other system cable of determining interval of time with a display or system to which mechanical display can be incorporated.

Answer A complete and assembled watch movement may be classified in heading; 91.08 Watch movement, complete and assembled 91.10 Complete watch or clock movements unassembled

Answer cont.. The article cannot be classified by application of GIR 2(a) because the terms of the heading state; complete and assembled  Unassembled complete watch movement is classified in heading 91.10 according to the terms of heading by application of GIR 1

Classification of hair dressing article Classify Hair dressing article consisting of plastic brush and comb (4-digit). This article may be classified in two possible headings: Plastic brush of heading 96.03 Plastic combs of heading 96.15

Answer cont.. GIR 1 will not apply because the article is a set classified under two headings GIR 3(a) cannot be applied because there is no heading which provides the most specific description

Answer cont… This is a composite article composed of a plastic brush and comb are complementary in their use. GIR 3(b) cannot also be applied because there is no component which gives them their essential character

Answer cont.. Therefore the article will be classified in heading 96.15, which occurs last in numerical order by application of GIR 3(c)

Case study no4 Classify footwear (not in pair) designed to fit either foot equally, with outer sole of rubber and upper of leather (4-digit)

Answer Possible chapter 64 as footwear 90 as orthopaedic appliance Note 1 (e) to chapter 64 excludes this article from the chapter. It is classified in heading 90.21 by application of note 6 to chapter 90.

END THANK YOU GOD BLESS YOU